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Respondent determined a deficiency in petitioners’ Federal
income tax of $608 for the taxable year 2001.
The issue for decision is whether certain worker’s
compensation benefits received by Carol J. Cawvey in lieu of
Social Security disability benefits are includable in
petitioners’ gross income for taxable year 2001 under section 86.
The adjustments resulting from the disallowance of a portion of
the deduction petitioners claimed for medical expenses are
computational and will be resolved by the Court’s holding on the
Social Security benefits issue.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioners resided in
Plainfield, Illinois, on the date the petition was filed in this
case. Robert E. Cawvey appeared before the Court and presented
petitioners’ case. Carol J. Cawvey (petitioner) did not appear.1
During most of 2000, petitioner worked for Aramark, a
private food servicing company which provided employees to the
Illinois Department of Correction’s kitchen services. On October
12, 2000, petitioner was injured in a work-related accident. In
November of 2000, petitioner applied for and received State of
1Petitioners had recently separated before trial; however,
all the parties agreed that Robert E. Cawvey was authorized to
represent Carol J. Cawvey’s interest.
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Last modified: May 25, 2011